An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952
Description:
George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competiti…
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Date:
December 1996
Creator:
Pence, Diana Kay
Partner:
UNT Libraries